ENVD from the year of change online cash register. Tax deduction for the purchase of cash registers. Deduction on expenses for the purchase and installation of an online cash register

Among entrepreneurs, one of the most popular tax regimes is the Single Tax on Imputed Income, which allows you to operate not only in the trade sector, but also in the field of catering and personal services.

For 2018, officials have planned changes to UTII. Moreover, some changes have already been adopted in the form of regulations, while others are still under discussion. We publish in this material all planned changes to UTII in 2018, then we will monitor the situation and make appropriate changes to this material.

In particular, it is likely that the "imputation" may be canceled for the retail sector. Such a change to this moment is under discussion. If, nevertheless, a decision is made to cancel UTII, then the individual entrepreneur will either have to close or switch to other taxation regimes (for example, to PSN, STS or OSNO).

Prospects for UTII in 2018: will it be canceled or extended?

As we noted above, the issue of the complete abolition of "imputation" is still not resolved. Earlier, UTII, in accordance with No. 178-FZ of 06/02/2016, was planned to be canceled in 2018. Officials then decided to postpone the abolition of this taxation regime for a three-year period, until 2021.

However, in 2017, information appeared that officials had prepared new project the law on the abolition of the single tax on imputed income, which applies to certain certain types entrepreneurial activity.

If the amendments to the bill are adopted, then from January 1, 2018, UTII will be canceled for all types of activities, except for personal services, namely:

  • repair shops;
  • hairdressing;
  • dry cleaners.

Thus, it is not yet possible to make an unambiguous conclusion about whether UTII will be applied in 2018 or not. The situation should clear up in the next few months. In the meantime, the deputies have not adopted the amendments, you can focus on the abolition of UTII in 2021.

The main changes in UTII in 2018

In 2018, both individual entrepreneurs and organizations will still have the right to apply the Single Imputed Income Tax. Note that if authorized capital firm belongs to one person, then he can be deprived of the right application of this special tax regime. To date, a draft law on this issue is being considered by officials.

The conditions for applying UTII in 2018 for individual entrepreneurs and organizations will be as follows:

  • in the subject of the Russian Federation introduced "imputation";
  • the entrepreneur carries out activities that fall under the UTII;
  • average number of employees (for last year) does not exceed one hundred people;
  • the organization is not the largest payer of taxes;
  • the share of other companies in the authorized capital is not more than 25%;
  • the entrepreneurial activity of an organization that is transferred to UTII must be carried out outside of trust management or simple partnership agreements.

Increase in UTII in 2018 by 3.9%

The Ministry of Economic Development plans to increase UTII in 2018 by 3.9%. This indicator is based on an increase in the inflation rate, which is projected to be 4% (+0.8% compared to 2017). In addition, it is worth considering the value of the deflator coefficient, which was increased for 2018 (from 1.798 to 1.868).

Recall that the amount of the tax base is determined by the formula:

UTII base = DB X FP X K1 X K2 X 15%
DB - Basic Return a certain kind entrepreneurial activity;
FP - the number of employees (or the area of ​​\u200b\u200bthe premises);
K1 - correction factor;
K2 - reduction factor-deflator;
15% - tax rate.

For 9 months of 2017, cash receipts from UTII amounted to 51.2 billion rubles. Such information was provided by the Federal Treasury. Despite the rather impressive amount of income, the number of organizations, as well as entrepreneurs, who use the “imputation” decreased by 2.9% compared to 2016.

The Ministry of Economic Development of the Russian Federation believes that the deflator coefficient should be increased, since it has not been increased since 2016. Earlier, they wanted to increase the coefficient by 16%, but the head of the State Duma Budget Committee, Andrei Makarov, submitted a bill to the State Duma to freeze the increase. As a result, the draft law was supported, and the tax burden decreased by 14 billion rubles.

Russian Prime Minister D. Medvedev decided to leave the deflator coefficient unchanged for 2017, although officials insisted on its increase by 5.2%.

UTII changes in 2018 for retail trade

Retailers may lose the right to work on the “imputation” starting January 1, 2018. It does not matter until which year the UTII will be valid.

At the moment, legislators are considering two options for amending:

In 2017, the restriction applied to stores with an area exceeding 150 "squares".

2. Complete abolition of "imputation" for entrepreneurs, as well as organizations that are engaged in retail trade.

Which option will be adopted is still unknown.

Cash registers for UTII from July 1, 2018

Important changes in UTII in 2018 will occur in the field of online cash registers. Special terms for the transition to online cash registers are provided for by 54-FZ. It should be noted that those entrepreneurs who used cash registers before 07/01/2017 made the transition to new online cash desks starting from the second half of 2017.

In this way, from July 1, 2018, new generation online cash desks for UTII will be required to apply:

  • organizations (including sellers of alcoholic products) that did not use cash registers in 2017 and issued a document on payment for the purchase at the request of the buyer (in the form of a receipt or sales receipt);
  • entrepreneurs who issued BSOs (strict reporting forms) when accepting payment from customers for the services provided.

From July 1, 2018, BSOs will have an exclusively electronic form and they can only be generated using an automated system. Further, the forms will have to be sent not only to tax office but also to buyers.

Taxes on UTII and PSN can be reduced for the cost of buying online cash registers

The Ministry of Finance of the Russian Federation is preparing amendments (draft law 18416-7) to the procedure for calculating taxes for individual entrepreneurs working on "imputation" and PSN. The text of the adjustments is considered by the State Duma.

The essence of the draft law is that entrepreneurs who use UTII and the Patent taxation system, when buying online cash registers, will have the right to reduce taxes on expenses incurred. A limit is set for one cash register no more than 18,000 rubles.

Recall that UTII can be reduced by the amount of insurance premiums paid by the entrepreneur "for himself" and for employees.

Consumer cooperation organizations will lose the right to switch to UTII in 2018

Starting from 01.01. 2018, consumer cooperation organizations with an average number of employees of more than 100 people will not be able to switch to UTII. This follows from No. 161-FZ (clause 4 of article 3) dated 02.10. 2012.

In conclusion, we recall that we are monitoring the situation and publishing the latest UTII news in 2018 on this page.

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Comments

Good afternoon!
Tell me, please, if I am a private master hairdresser and I have a traveling nature of work (I do wedding hairstyles), I do not have a lease agreement, can I indicate my registration address in the application for UTII? Will this tax regime apply to my activity?

Good afternoon. For hairdressing services on UTII, the base income is the number of employees employed in this activity, including the individual entrepreneur himself, i.e., you. My opinion is that you can indicate your home address in the application for the application of UTII, since the area of ​​\u200b\u200bthe premises in this case does not matter for the amount of tax. But how will other regulatory authorities react to this issue - SES, Rospotrebnadzor? With this type of activity, you must submit an application to Rospotrebnadzor to start the activity. SES also controls this species activities, all sanitary norms and rules must be observed.

Good afternoon! Please tell me, IP on UTII, car service, we want to open another car service in this city, but the area is different tax. I understand correctly that I need to submit an application within 5 days from the start of opening a car service or from the start of receiving income from a car service to another tax authority? And then our tax office said that to come to them, if the program does not accept your UTII-2 application, then you will go to another tax office, where a new car service will be opened. Are they right or not? And what about the declarations now, where to include the IP itself and the accountant? What should be shown in both declarations, is it extra taxes? Thanks in advance for your reply.

Good afternoon. According to Article 346.28 of the Tax Code of the Russian Federation, the deadline for filing an application for UTII is five working days from the date of commencement of imputed activity. The only explanation of what is considered the date of commencement of activities on UTII is given in a letter dated September 7, 2007 of the Ministry of Finance of Russia No. 03-11-04 / 3/355. Based on it, for the purposes of Article 346.28 of the Tax Code of the Russian Federation, the date of commencement of activities subject to UTII should be considered the date when the sale of goods through shops and pavilions began. By analogy, in the provision of services, the moment of commencement of activities on UTII is the date of commencement of the provision of the relevant services or the performance of work. This may be the first service contract concluded, the moment of arrival Money for a service etc.

Now about the place of registration as a UTII payer. Article 346.28. The Tax Code of the Russian Federation, clause 2, says that it is necessary to register as a UTII payer in the IFTS on whose territory UTII activities are carried out.

Read on. In the case of the activity of an individual entrepreneur applying UTII, in the territories of which several tax authorities operate, then the registration of the UTII payer is carried out in the tax authority, in the jurisdictional territory of which the place of business is located, indicated first in the application for registration of an organization or an individual entrepreneur as single tax payer. That is, when opening a second car service on the territory of another IFTS, you have a choice - to register with the same IFTS in which the first car service is registered, or register with another IFTS. What actually told you in the tax. Well, if the program does not accept your application, then this is a common situation in tax authorities, then the program does not accept, then the report does not “lay down”, etc. All this is illegal, if there is a desire to fight, fight, if not, do as the tax authorities say. But these two options are absolutely legal and are spelled out in the Tax Code of the Russian Federation.

Insurance premiums and fixed contributions for oneself must be paid at the inspection at the place of registration of the IP. personal income tax with wages employees must be listed in the IFTS at the place of business, i.e. You will pay personal income tax in two inspections if registration occurs in different inspections or in the inspection in which you are registered now, if the IFTS follows clause 2, paragraph 2, article 346.28 of the Tax Code of the Russian Federation.
Fixed contributions and fees for an accountant for accounting are divided in proportion to the income received for two car services.

Working online, most retailers have been using since July 2017. As for payers of special UTII and PSN regimes, for them deadline installation of online cash registers was postponed to July 1, 2018. But at the request of small businesses, legislators promised to extend this delay even longer, until 2021 (more:)

Truth, latest news there is no enthusiasm for this issue. The start of the mandatory use of cash registers for UTII and PSN was indeed postponed, but with serious restrictions.

Why do we need a cash desk for PSN and UTII payers

For those who are familiar with the methodology for calculating the tax on these special regimes, it is clear that a cash register is not required for this. The tax is calculated not on the basis of actual revenue received, but on the basis of income assumed by the state.

The basis for calculating the tax for retail trade on and is taken physical indicator - square meter trading space or one trading place (with an area of ​​up to 5 sq. m). Accordingly, the larger the sales area, the higher the tax payable.

The average amount of tax per 1 sq. m of retail space for a store on PSN is quite difficult to display, due to the many nuances of regional legislation. But if we talk about the calculation of the tax per 1 sq. m for sellers on UTII, this can be done using the formula: DB * FP * K1 * K2 * 15%.

Since 2018, a new coefficient K1, equal to 1.868, has been applied to UTII. The maximum possible regional coefficient K2 is 1. The indicators of BD and FP for retail are in article 346.29 of the Tax Code of the Russian Federation.

We consider (1800 * 1 * 1.868 * 1) * 15%, we get that the maximum possible tax per 1 sq. m of the trade area of ​​the payer of the imputation will be 504.36 rubles per month. Is it a lot or a little? If we take into account a small store with a sales area of ​​20 sq. m, then this is already 10,087.2 rubles per month or 30,261.6 rubles per quarter. Quite a decent tax burden for a small business, even if we take into account that the calculated quarterly tax can be reduced by contributions paid for employees or individual entrepreneurs for themselves.

However, the state believes that the income from UTII payers against the background of other regimes is scanty, and this main reason, according to which the imputation was planned to be canceled from 2018. But it has not yet been canceled and extended until 2021.

Why, then, do you need a cash register for individual entrepreneurs and organizations on UTND and PSN, if reports are not needed to calculate tax Z? Legislators explain this by protecting the interests of consumers who need confirmation of the sale. Apparently, the sales receipt, which in these modes is issued by the seller at the request of the buyer, is not such a confirmation.

As a result, the new law on cash registers obliges stores and catering facilities operating on imputation and patent to use cash registers when making payments to consumers. And it is unlikely that once the previous order of work without cash desks will be returned.

Who received a deferment in the application of cash desks

As we have already said, some deputies proposed to postpone the date of application of cash registers for UTII and PSN to 2021. However, this bill has not yet gone beyond the initiative, but another proposal - from the Ministry of Finance - was very quickly embodied in the law of November 27, 2017 No. 337-FZ.

According to this law, the deadline for the mandatory transition to cash registers has been postponed for another year - until July 1, 2019, however, this will not affect all payers of special regimes. Until this period, new cash registers will not be required:

  • organizations and entrepreneurs on UTII that carry out the activities provided for by subparagraphs 1 - 5 and 10 - 14 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation;
  • Individual entrepreneurs who do not have employees hired under employment contracts and who conduct activities specified in subparagraphs 6 - 9 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation;
  • individual entrepreneurs on the patent system of taxation, in relation to the types of activities prescribed in subparagraphs 1 - 15, 18 - 28, 30 - 44, 49 - 58, 60 - 63 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation;
  • individual entrepreneurs on the PSN, engaged in the types of activities specified in subparagraphs 45 - 48 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, and who do not have employees under employment contracts.

It would seem that a deferral is provided for all those working on a patent and UTII, however, if you look, the new law on cash registers freed those who already had the right to do so from CCP. Most of types of activities specified in articles 346.26 and 346.43 of the Tax Code of the Russian Federation - these are services, in the provision of which not a cash receipt is issued, but printed production.

If we talk about retail and catering services, then for these lines of business, the deadline for switching to cash desks has been extended only for entrepreneurs who do not have employees. And as soon as employees for these types of activities are hired, it is necessary to install cash registers for individual entrepreneurs within 30 days after the conclusion employment contract.

Tax deduction for the purchase of cash registers

Even at the stage of introducing new innovative cash desks, officials promised small businesses to compensate for the costs of purchasing cash registers. The corresponding draft law No. 18416-7 was adopted by the State Duma on November 15, 2017 in the third reading.

But even here there are limitations:

  • only entrepreneurs on UTII and PSN can receive a deduction;
  • the deduction amount for each unit of cash register equipment for UTII cannot exceed 18 thousand rubles;
  • in order to count on the deduction, an individual entrepreneur engaged in retail or catering and having employees must register a cash desk before July 1, 2018;
  • entrepreneurs engaged in other activities are entitled to claim a deduction if they register a cash register before July 1, 2019.

Do I need a cashier when selling beer

In the issue of the use of cash registers, there is one controversial situation, which officials still regard in favor of retailers. It's about selling beer.

The fact is that from March 31, 2017, the new edition Article 16 of Law No. 171-FZ, which regulates the circulation of alcoholic products. According to these changes, the retail sale of alcohol, including beer, is carried out using cash registers.

At the same time, article 7 of another federal law- No. 290-FZ of 07/03/16 provides that UTII and PSN payers are required to use cash desks only from July 1, 2018, and there is no exception for the sale of alcohol.

In this case, there is competition legal regulations, which should be decided in favor of a special rule on the sale of alcoholic products. That is, beer sellers are still required to use the cash register from March 31, 2017. The same conclusion is contained in the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 11, 2014 No. 47.

But, surprisingly, in the letters of the Ministry of Finance of 11.01.17 No. 03-01-15 / 215 and the Federal Tax Service of 08.21.17 No. SA-4-20 / [email protected] another point of view is reflected - beer sellers on imputation and patent need a cash desk from July 1, 2018. Considering that letters from departments are not regulations, relying on them is risky, especially since the Ministry of Finance and the Federal Tax Service can change their opinion on the same issue more than once.

To protect yourself, we advise beer sellers to contact their inspection with a written request - do you need a cash register for PSN or UTII for an individual entrepreneur in 2018. A written response from the IFTS will protect you from a possible fine if the tax authorities’ point of view later changes.

UTII is a special tax regime that was originally introduced during the transition period to reduce the fiscal burden of business. However, if taxpayers benefit from this, then the budget loses, because the income from entrepreneurs on UTII against the background of other taxes is very insignificant. What will happen to this regime in 2018, after all, they have been talking about its abolition for a long time?

Why is it profitable to work on UTII

The UTII tax is calculated on the basis of income pre-established by the state. As a rule, this estimated income is much lower than what the businessman actually receives.

For example, it is assumed that one unit of freight transport brings the carrier an income of only 6,000 rubles per month, and one employee will provide household services for 7,500 rubles per month. In reality, this is very rarely the case. But even these small figures of basic profitability can be further reduced due to the correction coefficient K2, which is set by the regional authorities.

Perhaps, the imputed regime is unprofitable when using large retail space, if the real turnover in the store is insignificant. In addition, it is necessary to assess the feasibility of switching to this mode when providing catering services. In both cases, the tax is levied on the area of ​​the store or cafe, so you need to assume in advance how much revenue you can get from one square meter.

The UTII tax is calculated according to a special formula - BD * FP * K1 * * 15%. Read more about what these components of the formula mean and how the tax payable is calculated.

Will UTII be canceled in 2018

The abolition of UTII since 2018 has already been recorded in the Tax Code, but at the request of small businesses it was postponed. The new deadline for the termination of the preferential regime is January 1, 2021.

If the imputation is indeed abolished from this date, then individual entrepreneurs will be in a better position than organizations. If necessary, they can switch to a patent taxation system that is similar in essence, which a legal entity is not entitled to apply.

It also provides for the possibility of paying tax not on real, but on estimated income. However, there are many restrictions for buying a patent:

  • the area of ​​a store or catering facility should not exceed 50 sq. m (for UTII in 2018, the limit is three times higher - 150 sq. m);
  • the total number of employees in all areas of activity should not exceed 15 people;
  • not allowed to provide all domestic services, but only those that are included in the list approved by the municipality;
  • when calculating the cost of a patent, paid insurance premiums cannot be taken into account.

Be that as it may, but UTII in 2018 remains a regime available for both organizations and individual entrepreneurs. And a slight increase in the coefficient K1, which is taken into account when calculating the tax on imputed income, will increase the amount of payments to the budget by only 3.9% compared to last year.

Do I need a cash register for UTII in 2018

Considering that the tax for the moneychangers is calculated on the basis of the estimated income, and not the actual revenue received, a cash register is not needed for these purposes. The buyer, if desired, receives a sales receipt instead of a cash receipt as confirmation of payment.

Despite the requests of the business to give the opportunity to continue working without, the transition to online cash desks has become mandatory for UTII. The installation costs of these cash registers are much higher than when installing old-style models with fiscal drives. And it's not only the cost of the device itself, but also the cost of connecting it to the Internet and paying for the services of fiscal data operators. According to the most conservative estimates, the installation new technology will cost 40 thousand rubles per unit.

Initially, the deadlines for the transition to online cash registers for UTII were set for July 1, 2018. Given the need for such costs for the installation of CCPs, the initiative groups of deputies proposed amending the Tax Code and postponing this deadline to the beginning of 2021.

So far, this bill remains without movement, but the latest news on the need for cash registers for moneymen came from the Ministry of Finance. Moreover, the ministry's initiative has already passed three readings in the State Duma and is only awaiting official publication.

According to these innovations, the transition to online cash registers has been postponed for another year - until July 1, 2019. True, the benefit applies only to entrepreneurs without employees on UTII and PSN, who are employed in retail trade or catering. If the individual entrepreneur hires an employee before this period, then within 30 days from the date of conclusion of the employment contract, a cash register must be installed.

And once again briefly about all the important news about UTII 2018:

  1. The imputed tax regime has been extended until 2021.
  2. There was a slight increase in tax due to an increase in the K1 coefficient to 1.868, i.e. by 3.9% over the previous year.
  3. UTII for retail in 2018 will require the use of a cash register. A one-year delay in the transition to CCP is provided only to entrepreneurs who trade themselves and do not have employees.
  4. In the case of acquiring a cash register, the UTII payer can receive a tax deduction, i.e. reduce the calculated tax, but not more than 18,000 rubles for each unit of cash register equipment.

This year, a phased transition to the use of online cash registers will start. The introduction of cash registers for individual entrepreneurs working on a patent and UTII will become mandatory from 2018.

Innovations will increase the collection of taxes and simplify the use of cash registers for entrepreneurs.

Start of the reform

Changes in the application of CCPs are recorded in Law 54-FZ, signed in July last year. As part of this initiative, this year, business representatives must switch to the use of a new cash register, starting from July 1. The exception is small businesses working on a patent and UTII, which must switch to modernized cash registers from 2018.

The transition to online cash registers will fundamentally change the interaction scheme trade organizations and tax authority. Information about the sale is transmitted to the tax office in real time. At the same time, business representatives will have to use the services of fiscal data operators (FDO), which will transfer information. As a result, all information will be promptly received by the tax office, which will allow correctly taking into account all trade operations when calculating the amount of taxes.

The main task of the OFD is the prompt processing of the information received and the sending of encrypted information to the tax authority. At the same time, an important issue is reliable protection information. To fulfill all the requirements, these companies will have to obtain a special license from the FSB

It becomes possible for the buyer to receive a check in electronic form (the new CCP allows you to send a check to email client or via SMS). Wherein adopted law equates an electronic copy and a check printed on paper. As a result, the buyer will have additional opportunities to protect their interests.

In 2017, business representatives will have to use a new type of cash register. New devices are equipped with fiscal drives, which allows timely transfer of information via the Internet.

The main advantage for entrepreneurs will be a simplified procedure for registering cash registers. Innovations allow you to register a cash register remotely. Previously, CCP service was carried out with the help of the CTO (Center Maintenance), whose services were paid on a monthly basis. New law will allow you to refuse the services of the CTO, a business representative will only need an agreement with the OFD.

In addition, the current law regulates the information that must be displayed on each check or strict accountability form.

Introduction of cash registers for special modes from 2018

The use of new cash registers for individual entrepreneurs that operate on the basis of a patent or UTII will become mandatory from July 1, 2018. The delay for this category of entrepreneurs is 12 months, which will make it possible to better prepare for the adopted innovations.

Entrepreneurs on the simplified tax system, like other categories of individual entrepreneurs, must switch to a new CCP this year. At the same time, the current legislation allows simplistic people to issue forms with a line of reporting, which is an alternative to punched checks. Payers of the simplified tax system will have to completely switch to the use of updated cash registers from July 1, 2018.

Another “relaxation” for individual entrepreneurs on the simplified tax system, patent or UTII is the ability to change the fiscal drive every 36 months. The remaining categories of entrepreneurs must change the FN every 13 months.

The delay for small businesses is associated with high costs for the re-equipment of all outlets. At the moment, representatives of the tax authorities have certified 51 models of cash registers, which practically eliminates the use of "gray" cash desks. If the device that uses the IP is not included in this list, then you will have to buy new model. Buying new cash registers will increase the financial burden on entrepreneurs who have not yet recovered from the economic crisis.

In addition, the implementation of all the norms of the new law will require significant efforts from the entrepreneur. You will need to complete the following steps.

Excerpt from the bill on the postponement of online cash registers for UTII

Select, register
and set up a cash register for UTII in 1 day
without having to go to the tax office!

Leave a request and get a consultation.

Switching to online cash registers for UTII - popular questions

How long does a fiscal accumulator work?

According to 54-FZ, for UTII you can set, which works for 3 years.

Do you need online cash desks for UTII when combining the regime with the simplified tax system?

The USN has been setting up an online cash register since 2017, and UTII since 2018. You can keep separate records. At the facility with the simplified tax system, use a cash register, and as part of the imputation, pay without cash registers and issue a receipt at the request of the buyer.

If you do not want to keep separate accounting, use CCP.

Is there a tax deduction for the KKT?

How to choose a cash register for the price and characteristics?

Since single tax payers are small businesses and services, small and cheap cash desks are most often suitable for them. - Autonomous and portable CCP. - fiscal registrar for shops. - cash system, which includes a receipt printer and a tablet.



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